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Chapter 1

GAMBARAN UMUMAKUNTANSI


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Accounting and Financial

Reporting1. Definisi akuntansi

2. Pengguna informasi akuntansi

3. Pembagian akuntansi

4. Jenis-jenis Perusahaan

5. Persamaan Akuntansi

6. Laporan Keuangan


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Definisi akuntansi

Akuntansi merupakan kegiatanjasa. Fungsinya

adalah menyajikan informasi kuantitatifterutamayang bersifat keuangan dari suatu entitas ekonomi

(perusahaan) yang ditujukan untuk pengambilan

keputusan ekonomi- dalam memilih berbagai

pilihan tindakan.


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Board of Director

ManagementEmployees

Investor

Pemerintah

Analis

Pelanggan

Kreditor

Serikat karyawan

Supplier

Masyarakat

STAKEHOLDERS

Pengguna Informasi Akuntansi


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Kegiatan Akuntansi

Menganalisa / Analyzing

Mencatat / Recording

Mengklasifikasikan / Classifying

Mengihktisarkan / Summarizing

Melaporkan / Reporting

Menginterprestasikan / Interpreting


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Jenis Usaha Perusahaan

Perusahaan Jasa (Service Business)

Perusahaan Dagang (Merchandising

Business) Perusahaan Manufaktur/Pabrikan

(Manufacturing Business)


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Service Business

Product

Triwasana Entertainment

Garuda Indonesia Transportation

Hilton Hotels Hospitality and lodging

Bank BRI FinancialTelkomsel Telecommunication

contoh


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Merchandising Business

Product

Matahari General merchandise

Toys City Toys

Electronic City Consumer electronics

Amazon.com Internet books, music, videoretailer

contoh


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Manufacturing Business

Product

Toyota Astra Motor Cars, trucks, vans

Intel Computer chips

Boeing Jet aircraft

Adidas Athletic shoes and apparelCoca-Cola Beverages

Polytron Stereos and television

contoh


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Jenis Organisasi

Perusahaan

(Bentuk Perusahaan)

Perorangan (Proprietorship)

Persekutuan (Partnership)

Perseroan (Corporation)


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A proprietorship

adl Persh. yangdimiliki oleh

perorangan

Keuntungan: Mudah dibentuk

Biaya relatif rendah

Kelemahan

Modal terbatas

Kewajiban Pemilik tdkterbatas (Unlimited liability)

Joes


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A partnership=Dimiliki 2 orang

/lebih

Keuntungan

Modal lebih besar Management skills

lebih bagus.

Kerugian

Kewajiban Pemiliktdk terbatas

(Unlimited liability)

Joe and Martys


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A corporation is

modalnya terdiri darilembar-lembar saham

Advantage

Lebih mudah dalammengumpulkan modal

Pemilik mempunyai

kewajiban yang terbatas(Limited Liability)

Disadvantage

Biaya Pendirian Mahal Double taxation Entities.

J & M, Inc.


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Profesi Akuntansi

Akuntan Perusahaan(private accounting) :Akuntan yang bekerja pada dan untuk suatu

perusahaan

Akuntan Publik ( public accounting) :

Akuntan yang menyediakan jasa prosfesinyaberdasarkan fee dan tidak terikat dalam suatu

perusahaan tertentu.


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Pembagian Akuntansi

Akuntansi

Manajemen

Akuntansi

Keuangan

Memfokuskan diri pada

Penyajian informasi ke

pihak intern perusahaan

Memfokuskan diri pada

Penyajian informasi ke

pihak ektern perusahaan


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Financial Reporting

Internal Eksternal

Standarnya : IFRS/SAKStandar : Nilai guna

Lebih ringkas

Wujudnya berupa :a. Laporan Laba rugi

b. Laporan Perubahan Ekuitas

c. Neraca

d. Laporan arus kas

e. Catatan atas laporan keuangan

Lebih detail

Isi dan bentuk sesuai

kebutuhan


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Prinsip dan KonsepDasar Akuntansi


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Business Entity Concept

Objectivity Concept

Unit Of Measurement Concept

Going Concern Concept

Arm-Length Transaction

Prinsip dan Konsep Dasar

Akuntansi


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The business entity concept: Dataekonomi yang dilaporkan adalah data

akibat transaksi perusahaan.

Perusahaan Pemilik jadi Terdapatpemisahan pelaporan antara harta pemilik

vs perusahaan


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The objectivity concept:Pencatatan dan pelaporan

harus didukung dengan bukti

yang handalThe unit-of-measure

concept :harus disajikan

dalam satuan mata uangtertentu


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The going concern concept: The ideathat a company will continue to operate

indefinitely, and will not go out of business andliquidate its assets. For this to happen, the

company must be able to generate and/or raise

enough resources to stay operational

The arms length transaction:

A transaction between two related or affiliated

parties that is conducted as if they were

unrelated, so that there is no question of a

conflict of interest.

S S A A S


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-Bukti transaksi

-Jurnal Umum

-Buku Besar

-Neraca Saldo

-Jurnal Penyesuaian- Neraca saldo stlh disesuaikan

-Laporan Keuangan

-Jurnal Penutup-Neraca Saldo Stlh Penutupan

- jurnal pembalik

SIKLUS AKUNTANSI

ACCOUNTING CYCLE

Sikl Ak t i


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Siklus Akuntansi

Faktur

JurnalTransaksi

Buku

Besar

Work

sheet

AJPNeraca

saldo

Penutupan

Menyusun laporanKeuangan

Mencatat di

Bukti

Mencatat

Di Jurnal

Posting

Buku

Besar

Neraca

saldo

Laba

Rugi

Jurnal

Penutup

1

2

3 4

5

89

Neraca

Lap. Modal

6

JurnalPenyesuai

an

7

Neraca Saldo

SetelahPenyesuaianJurnalPenutu


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Persamaan Akuntansi

(Accounting Equation)

Assets = Liabilities + Owners Equity

Sumber daya

Perusahaan

Harta = Hutang + Modal Pemilik


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The Accounting Equation


Sumber daya

yang

berasal/dimilikioleh kreditur


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The Accounting Equation


Sumberdaya

yang

berasal/dimilikioleh pemilik

perusahaan


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Transaksi Bisnis

Adl Kejadian ekonomi yang secara langsungmempengaruhi kondisi keuangan perusahaan

sebagai akibat dari kegiatan perusahaan.


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On November 1,

2005, Tn Amir

mendirikanperusahaan

dengan nama

NetSolutions.


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a. Tn Amir Menyetor $25,000 ke Bank

sebagai Modal Perusahaan.

Tn Amir, Capital

25,000 Investment

by Tn Amir

Cash

25,000a.

Assets Owners Equity=

=


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b. Perusahaan membeli tanah $20,000 secara

tunai

Tn Amir, Capital

25,000Cash + Land

25,000Bal.

Assets Owners Equity=

=b. 20,000 +20,000

Bal. 5,000 20,000 25,000


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Accounts Tn Amir,Cash + Supplies + Land Payable Capital

Assets

c. Membeli perlengkapan secara kredit senilai

$ 1,350

Owners

Liabilities + Equity=

Bal. 5,000 20,000 25,000c. + 1,350 + 1,350

Bal. 5,000 1,350 20,000 1,350 25,000

=


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d. Memperoleh Pendapatan $ 7,500

dalam bentuk kas atas jasa yang

diberikan kepada pelanggan.

Bal. 12,500 1,350 20,000 1,350 32,500

d. + 7,500 + 7,500


AssetsOwners

Liabilities + Equity

Bal. 5,000 1,350 20,000 1,350 25,000Fees

earned

=

=


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e. 3,650 2,125

800

450

275

Wages

Rent

Util.

Misc.


Assets

e. Perusahaan membayar beban (expenses):

wages/upah, $2,125; rent/sewa, $800;

utilities/umum, $450; and

miscellaneous/lan-lain, $275.Owners


Bal. 12,500 1,350 20,000 1,350 32,500

=

Bal.8,850 1,350 20,000 1,350 28,850


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Assets

f. Melunasi hutangnya sebesar $950

kepada kreditur.

Owners


Bal. 8,850 1,350 20,000 1,350 28,850

f. 950 950

=

Bal. 7,900 1,350 20,000 400 28,850

Dik t h i d khi b l il i


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Assets

g. Diketahui pada akhir bulan, nilai

perlengkapan yang masih tersisa sebesar

$550, berarti perlengkapan yang telah

terpakai senilai $800

Owners


Bal. 7,900 1,350 20,000 400 28,850

g. 800 800

=

Bal. 7,900 550 20,000 400 28,050

Supplies

expense


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Assets

h. Tn amir mengambil uang dari

perusahaan $2,000 untuk

keperluan pribadi

Owners

Liabilities + Equity

Bal. 7,900 550 20,000 400 28,050

h. 2,000 2,000

Bal. 5,900 550 20,000 400 26,050

With-

drawal

=

=


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Laporan Akuntansi, disebut LaporanKeuangan (financial Reporting),

menyediakan ikhtisar atas transaksiperusahaan kepada Pemilik (owner)


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Laporan Keuangan

Financial Statements

Laporan Laba-Rugi / Income statement

Laporan Perubahan Modal / Statement of owners equity

NERACA / Statement of Financial Position

Laporan Arus Kas/Statement of cash flows

Catatan atas Laporan Keuangan/Notes of Financial

Reporting

NetSolutions


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Fees earned/Pendapatan $7 500 00Operating expenses/Beban Operasional:

Rent expense/Beban Sewa

$2 125 00Wages expense /Beban Gaji

800 00

Supplies expense/Beban Perlgkapan

450 00Utilities expense /Beban umum

275 00Miscellaneous expense / Lain-lain

Total operating expenses 4 450 00

NetSolutions

Income Statement

For the Month Ended November 30, 2005

800 00

Net income /Laba $3 050 00To the statement

of owners equity


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Tn Amir, capital, November 1, 2005 $ 0

NetSolutions

Statement of Owners Equity

For the Month Ended November 30, 2005Investment on November 1 $25 000 00

Net income for November 3 050 00

$28 050 00Less withdrawals 2 000 00

Increase in owners equity 26 050 00

Tn Amir, capital, November 30, 2005 $26 050 00

From the income

statement

To the

balance sheet


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Assets Liabilities

NetSolutions

Statement of Financial Position

November 30, 2005Cash $ 5 900 00 Accounts Payable $ 400 00

Supplies 550 00 Owners Equity

Land 20 000 00 Tn Amir, cap. 26 050 00

Total liabilities and

Total assets $26 450 00 owners equity $26 450 00

From the

statement ofowners equity

This balance sheet presentedusing the accountform


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When the balance sheet displays

the liabilities and owners equitybelow the assets, the reportformis

being used.


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Cash flows from operating activities:Cash received from customers $ 7 500 00

Deduct cash payments for expenses

and payments to creditors 4 600 00

Net cash flow from operating activities 2 900 00Cash flows from investing activities:

Cash payment for acquisition of land (20 000 00

Cash flows from financing activities:

Cash received as owners investment $25 000 00Deduct cash withdrawal by owner 2 000 00

Net cash flow from financing activities 23 000 00

Net cash flow and Nov. 30, 2005 cash bal. $ 5 900 00

NetSolutions

Statement of Cash Flows

For the Month Ended November 30, 2005

Should match Cash on the balance sheet

)


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Statement of Cash Flows

Cash Flows from Operating ActivitiesThis sectionreports a summary of cash receipts and cash payments

from operations.

Cash Flows from Investing ActivitiesThis sectionreports the cash transactions for the acquisition and sale

of relatively permanent assets.

Cash Flows from Financing ActivitiesThis sectionreports the cash transactions related to cashinvestments by the owner, borrowings, and cash

withdrawals by the owner.


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Ratio of liabilitiesto owners equity

= Total LiabilitiesTotal owners equity (or total

stockholders equity)

The ratio of liabilities to owners equity

allows owners like Tn Amir to analyze the

firms ability to withstand poor business

conditions.

Tools for Financial

Analysis and Interpretation


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Ratio of

liabilities to

owners equity

=$400

$26,050

Tools for Financial

Analysis and Interpretation

= 0.015Ratio of

liabilities to

owners equity


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The End

Chapter 1

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